Amendment of section 187: proviso to subsection (1) removed; the amending provision was later omitted. Section 69 of the Direct Tax Laws (Amendment) Act, 1987 amended section 187 of the Income tax Act by removing the proviso to sub section (1); section 69 was later omitted by section 95 of the Direct Tax Laws (Amendment) Act, 1989, effective 01 04 1989.
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Provisions expressly mentioned in the judgment/order text.
Amendment of section 187: proviso to subsection (1) removed; the amending provision was later omitted.
Section 69 of the Direct Tax Laws (Amendment) Act, 1987 amended section 187 of the Income tax Act by removing the proviso to sub section (1); section 69 was later omitted by section 95 of the Direct Tax Laws (Amendment) Act, 1989, effective 01 04 1989.
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